A Company Has the Following Adjusted Trial Balance: What

A company has the following adjusted trial balance: What closing entries are needed?

A) Debit Retained Earnings for $1,000 and credit Dividends $1,000
B) Debit Retained Earnings for $3,500,credit Rent Expense for $2,300 and credit Supplies Expense for $1,200
C) Debit Retained Earnings for $9,400,credit Salaries Expense for $6,400,credit Depreciation Expense for $1,400 and credit Utilities Expense for $1,600
D) all of the above